What is Form 8857?
Form 8857, Request for Innocent Spouse Relief, is an IRS document designed for taxpayers who believe their spouse or ex-spouse should bear responsibility for a tax debt. When filing jointly, both partners are typically liable for any taxes owed. This form allows individuals who were unaware of errors on their tax return to seek relief from tax liability, penalties, and interest. It serves as an important protection for those who did not know about mistakes and would otherwise face unjust financial repercussions.
What is Form 8857 used for?
Form 8857 is important for taxpayers facing unfair tax responsibilities. Here’s what it’s used for:
- Requesting relief from joint tax obligations.
- Seeking protection from unfair tax burdens.
- Showing lack of knowledge about mistakes on the joint tax return.
- Providing proof of relationship status (widowed, divorced, separated).
- Filing within specific time limits (10 years for balances due, 3 years for refunds).
How to fill out Form 8857?
- 1
Fill out the form with your personal information, including your name, address, Social Security number, and daytime phone number.
- 2
Enter your spouse’s details, including their preferred language and relationship status.
- 3
Specify the tax years for which you seek innocent spouse relief, up to six years.
- 4
Provide information regarding any tax seizure, noting the tax year it pertains to, not the year funds were seized.
Who is required to fill out Form 8857?
Form 8857 is completed by taxpayers who believe their spouse or former spouse should be solely responsible for a tax liability. This typically includes individuals facing issues due to errors on the tax return made by their partner.
After completing Form 8857, the taxpayer uses it to request IRS relief from shared tax liabilities and penalties. The IRS reviews the submission and related documents to decide on the request.
When is Form 8857 not required?
Form 8857 isn't required if a court has denied your request for relief from joint liability, or if you have an IRS agreement addressing the same tax issues. You also don’t need it if you and your spouse are still married and living together. Lastly, if you didn't request relief during the relevant proceeding, you cannot file this form later.
When is Form 8857 due?
The deadline for Form 8857 is within 2 years of receiving an IRS notice of an audit or taxes due. If there is a balance due, the form must be filed within the IRS's collection period, which is generally 10 years from the date the tax liability was assessed. It’s important to pay attention to these timelines to ensure your request is considered.
How to get a blank Form 8857?
To get a blank Form 8857, simply visit our website. The form is issued by the Internal Revenue Service (IRS) and is available pre-loaded in our editor for you to fill out. Remember, PDF Guru assists in filling and downloading forms but does not support filing.
How to sign Form 8857?
To sign Form 8857, you need to provide a handwritten signature. If you had someone prepare the form for you, they must also sign it and include their Preparer Tax Identification Number (PTIN). Remember, electronic or digital signatures won’t be accepted. After completing the form using PDF Guru, download it and ensure you sign it manually before submission. Checking for the latest updates is recommended to stay compliant with any changes.
Where to file Form 8857?
Form 8857, Request for Innocent Spouse Relief, must be mailed or faxed to the IRS. Do not file it with your tax return.
If using a private delivery service, refer to the IRS's updated address. Remember, online submissions are not accepted for this form.
